My family raises hogs. We slaughter them and produce hams, bacon, and sausage. We sell these during the agritourism activities and from a small store on the farm. Should we collect sales tax on these sales under either of the conditions?

Raising livestock is producing an agricultural commodity. Agricultural commodities grown or
produced by a farmer and sold directly by the farmer who is the grower or producer of the
agricultural commodity are not subject to sales tax. Agritourism activities involving charges for
admission to amusement, entertainment, or recreational activity are subject to sales tax.

For the sale of the hams, bacon, and sausage, you may sell these products exempt from sales tax if you add no non-raised ingredients other than water, salt, sugar, pectin, or preservatives. However, if you add any product that you did not raise yourself, other than water, salt, sugar, pectin, or preservatives, you will have to collect sales tax on the sale of the product(s) containing these non-raised ingredients.

You may purchase the salt, sugar cure, and other preservatives that become a part of the hams,
bacon, or sausage using a resale certificate of exemption.

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